\begin{tabular}{@{}lllrrrrrrrrrrr@{}}%
\toprule%
&&&\multicolumn{4}{c}{L{-}En}&&\multicolumn{4}{c}{N{-}En}&&\\%
\cmidrule{4%
-%
7}%
\cmidrule{9%
-%
12}%
\multicolumn{1}{c}{TTM}&\multicolumn{1}{c}{Mon.}&\multicolumn{1}{c}{Type}&\multicolumn{1}{c}{Pred}&\multicolumn{1}{c}{Avg}&\multicolumn{1}{c}{SD}&\multicolumn{1}{c}{SR}&\multicolumn{1}{c}{}&\multicolumn{1}{c}{Pred}&\multicolumn{1}{c}{Avg}&\multicolumn{1}{c}{SD}&\multicolumn{1}{c}{SR}&\multicolumn{1}{c}{}&\multicolumn{1}{c}{N vs. L}\\%
\midrule%
\multirow{5}{*}{$\tau \leq 90$}&atm&&$1.900$&$1.783$&$1.667$&$1.069$&&$2.706$&$2.337$&$2.036$&$1.148$&&***\\%
&itm&C&$1.953$&$0.709$&$1.057$&$0.671$&&$2.227$&$1.028$&$1.190$&$0.864$&&***\\%
&itm&P&$2.345$&$0.965$&$1.021$&$0.946$&&$2.169$&$1.388$&$1.435$&$0.967$&&***\\%
&otm&C&$1.983$&$3.164$&$3.889$&$0.814$&&$3.024$&$3.406$&$4.168$&$0.817$&&\\%
&otm&P&$1.697$&$3.396$&$3.121$&$1.088$&&$2.995$&$4.489$&$3.859$&$1.163$&&***\\%
\midrule%
\multirow{5}{*}{$\tau > 90$}&atm&&$1.849$&$1.297$&$1.726$&$0.751$&&$2.235$&$2.245$&$2.084$&$1.078$&&***\\%
&itm&C&$1.572$&$0.842$&$1.152$&$0.731$&&$1.759$&$1.216$&$1.558$&$0.780$&&***\\%
&itm&P&$2.152$&$0.628$&$1.541$&$0.407$&&$1.722$&$0.879$&$1.729$&$0.508$&&\\%
&otm&C&$1.646$&$2.040$&$4.829$&$0.422$&&$2.271$&$2.982$&$5.351$&$0.557$&&*\\%
&otm&P&$1.534$&$1.636$&$4.137$&$0.395$&&$2.281$&$2.797$&$4.023$&$0.695$&&***\\\bottomrule%
%
\end{tabular}